Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

Raj Jaggi | Last updated: 27 December 2025

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In GST practice, a common question is whether tax liability can still arise even if no invoice has been issued and no payment has been received. This is especially relevant in cases of unbilled revenue, a concept well understood in accounting by large organisations and professional entities, but som

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About the Author

Raj Jaggi

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CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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Unbilled Revenue Under GST: Why Tax Liability Arises Even Without An Invoice

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